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Report NEP-ACC-2019-01-28
This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.Subscribe to this report: email, RSS, or Mastodon.
Other reports in NEP-ACC
The following items were announced in this report:
- Mai Chi Dao & Chiara Maggi, 2018. "The Rise in Corporate Saving and Cash Holding in Advanced Economies: Aggregate and Firm Level Trends," IMF Working Papers 18/262, International Monetary Fund.
- Gennaro Zezza & Francesco Zezza, 2019. "On the Design of Empirical Stock-Flow-Consistent Models," Economics Working Paper Archive wp_919, Levy Economics Institute.
- Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
- Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2018. "Pouring Oil on Fire: Interest Deductibility and Corporate Debt," IMF Working Papers 18/257, International Monetary Fund.
- Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
- Leonor Coutinho & Alessandro Turrini & Stefan Zeugner, 2018. "Methodologies for the Assessment of Current Account Benchmarks," European Economy - Discussion Papers 086, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Bernd Genser & Robert Holzmann, 2018. "Frontloaded Income Taxation of Old-Age Pensions: For Efficiency and Fairness in a World of International Labor Mobility," CESifo Working Paper Series 7423, CESifo.
- Romanos Priftis & Anastasia Theofilakou, 2018. "Growth Effects of Corporate Balance Sheet Adjustments in the EU: An Econometric and Model-based Assessment," European Economy - Discussion Papers 076, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.